摘要
近年来,会计腐败现象日趋严重,假账之风愈演愈烈。本文遵照朱 镕基总理“不做假账”的指示,以《会计法》和《企业会计制度》为理论依据,分析了假账的特征、目的、手段及其危害,并提出了四点整顿和规范会计市场的设想。
Recently job-related corruption in accounting by means of fabrication is getting more serious. In answer toPremier Zhu's 'No-Fabrication in Accounting' call, and under the theoretical basis of Accounting Law and Enterprise Accounting Regulations, the author analyzed the characteristics, purposes, and means of fabrication in accounting as wall as the harms caused by it. The author also put forwards four suggestions to rectify and regulate the accounting market.
出处
《湖北职业技术学院学报》
2002年第1期55-59,共5页
Journal of Hubei Polytechnic Institute
关键词
假账
会计腐败
整顿规范
不做假账
accounting fabrication
corruption
rectification and regulations
no-fabrication in accounting
